Legal Opinion
Sorin v. Commissioner
United States Tax Court
Decided March 31, 1964No. Docket No. 89661UnpublishedCited by 2 opinions
1Opinion of the Court
Murray Sorin and Patricia Sorin (Husband and Wife) v. Commissioner.
Sorin v. Commissioner
Docket No. 89661.
United States Tax Court
T.C. Memo 1964-87; 1964 Tax Ct. Memo LEXIS 252; 23 T.C.M. (CCH) 524; T.C.M. (RIA) 64087;
March 31, 1964
Samuel Becker, for the petitioners. Joseph M. Touhill, for the respondent.
MULRONEY
Memorandum Findings of Fact and Opinion
MULRONEY, Judge: The respondent determined deficiencies in the petitioners' income tax for 1950 in the amount of $17,283.90. The issue is whether the amount of $50,000 received by petitioner Patricia Sorin is taxable as ordinary income as a…
2Cases cited6 opinions
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Abbott v. CommissionerUnited States Tax Court · 1957
- Farber v. CommissionerUnited States Tax Court · 1961
- Jack and Celia Farber v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Sorin v. CommissionerUnited States Tax Court · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Benedek v. CommissonerUnited States Tax Court · 1968
- Benedek v. CommissonerUnited States Tax Court · 1968